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Financial Accounting and Reporting Barry Elliott

Financial Accounting and Reporting von Barry Elliott

Financial Accounting and Reporting Barry Elliott

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Zusammenfassung

Provides coverage of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). Supported by illustrations and exercises, this book provides a balance of theoretical and conceptual coverage. It includes a section on Accountability which includes Corporate Governance issues, and more.

Financial Accounting and Reporting Zusammenfassung

Financial Accounting and Reporting Barry Elliott

The fully updated Edition of Elliott and Elliot's market-leading 'Financial Accounting and Reporting' uses the latest International Accounting Standards as its framework. It offers a unique balance of theoretical and conceptual coverage with up-to-date practical applications and illustrations taken from real world international company reports and accounts. The text is ideal for financial accounting, reporting and analysis modules on second and final year undergraduate courses in Accounting, Business Studies and Combined Studies, MBA courses, specialist MSc courses and professional courses preparing students for professional accountancy examinations.

Inhaltsverzeichnis

PART ONE: INCOME AND ASSET VALUE MEASUREMENT SYSTEMS 1. Accounting and reporting on a cash flow basis 2. Accounting and reporting on an accrual accounting basis 3. Income and asset value measurement: an economist's approach 4. Accounting for inflation PART TWO: REGULATORY FRAMEWORK - AN ATTEMPT TO ACHEIVE UNIFORMITY 5. Financial reporting: evolution of the regulatory framework in the UK 6. Financial reporting evolution of international standards 7. Conceptual framework 8. Published accounts of companies 9. Preparation of published accounts PART THREE: BALANCE SHEET - EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE 10. Share capital, capital maintenance and distributable profits 11. Reduction of share capital 12. Off balance sheet finance 13. Financial instruments 14. Employee benefits 15. Taxation in company accounts 16. Property, plant and equipment (PPE) 17. Leasing 18. R&D; goodwill and intangible assets; brands 19. Inventories 20. Construction contracts PART FOUR:CONSOLIDATED ACCOUNTS 21. Accounting for groups at date of acquisition 22. Preparation of consolidated balance sheets after the date of acquisition 23. Preparation of consolidated income statements 24. Accounting for associated companies 25. Accounting for the effects of changes in foreign exchange rates under IAS 21 PART FIVE: INTERPRETATION 26. Earnings per share 27. Cash flow statements 28. Review of financial ratio analysis 29. Trend analysis and multivariate analysis 30. Financial reporting on the internet PART SIX: ACCOUNTABILITY 31. Corporate governance 32. Environmental and social reporting 33. Ethics for accountants Appendix: Outline solutions to selected exercises

Zusätzliche Informationen

GOR001714409
9780273708704
0273708708
Financial Accounting and Reporting Barry Elliott
Barry Elliott
Gebraucht - Sehr Gut
Broschiert
Pearson Education Limited
2006-08-10
896
N/A
Die Abbildung des Buches dient nur Illustrationszwecken, die tatsächliche Bindung, das Cover und die Auflage können sich davon unterscheiden.
Dies ist ein gebrauchtes Buch. Es wurde schon einmal gelesen und weist von der früheren Nutzung Gebrauchsspuren auf. Wir gehen davon aus, dass es im Großen und Ganzen in einem sehr guten Zustand ist. Sollten Sie jedoch nicht vollständig zufrieden sein, setzen Sie sich bitte mit uns in Verbindung.